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Finance (No.2) Act 2023
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Amendment of section 216D of Principal Act (certain profits of micro-generation of electricity)

28. Section 216D of the Principal Act is amended—

(a) in subsection (1), in the definition of “relevant period”, by the substitution of “31 December 2025” for “31 December 2024”, and

(b) in subsection (3), by the substitution of “€400” for “€200”.